BILL NUMBER: SB 331	CHAPTERED  09/21/99

	CHAPTER   455
	FILED WITH SECRETARY OF STATE   SEPTEMBER 21, 1999
	APPROVED BY GOVERNOR   SEPTEMBER 21, 1999
	PASSED THE SENATE   AUGUST 26, 1999
	PASSED THE ASSEMBLY   AUGUST 23, 1999
	AMENDED IN ASSEMBLY   JULY 14, 1999
	AMENDED IN ASSEMBLY   JULY 6, 1999
	AMENDED IN SENATE   JUNE 1, 1999

INTRODUCED BY   Senator Wright
   (Coauthor:  Assembly Member Lempert)

                        FEBRUARY 8, 1999

   An act relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 331, C. Wright.  Sales and use taxes: artwork.
   The Sales and Use Tax Law imposes a tax on the gross receipts from
the sale in this state of, or the storage, use, or other consumption
in this state of, tangible personal property.
   This bill would require the State Board of Equalization, on or
before January 15, 2000, to report to the Legislature on the sales or
use tax reported on certain returns or assessed in certain audits
attributable to transactions of graphic artists, cartoonists,
illustrators, commercial photographers, and advertising agencies.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  On or before January 15, 2000, the State Board of
Equalization shall report to the Legislature on the sales or use tax
reported on returns submitted for the reporting period for the 1998
calendar year by graphic artists, cartoonists, illustrators,
commercial photographers, and advertising agencies.  The report shall
also include the amount of sales or use tax assessed by the State
Board of Equalization in any audits covering the reporting period for
the 1997 calendar year that are attributable to unreported
transactions of graphic artists, cartoonists, illustrators,
commercial photographers, and advertising agencies.  The report shall
be itemized according to each of these categories of taxpayers.

